2019 (8) TMI 1497

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.... None ORDER P.C. 1. This appeal under Section 260A of the Income Tax Act, 1961 (the Act) challenges the order dated 22nd August, 2016 passed by the Income Tax Appellate Tribunal (Tribunal). The impugned order dated 22nd August, 2016 reversed the order dated 21st February, 2013 of the Director of Income Tax (Exemption) and granted Registration under Section 12A of the Act. 2. The Revenu....

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....) Mr. Kotangle, learned Counsel appearing in support of the appeal states that the impugned order allowed the respondent's appeal by placing reliance upon the decision of its coordinate bench in the case of Geeta Lalwani Foundation Vs. Commissioner of Income Tax (Exemption). Mr. Kotangle, fairly states that the Revenue being aggrieved by the above order of the Tribunal had preferred an appeal to t....

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....cordance with the objects of the Trust. This led the Director of Income Tax (Exemption) to doubt the genuineness of the Trust and, therefore, rejected the application for registration by order dated 21st February, 2013. (b) Being aggrieved with the order dated 21st February, 2013 of the Director of Income Tax (Exemption), the respondent preferred an appeal to the Tribunal. (c) In....